Liability of service tax

there is no prescribed format for invoices under service tax, assessee has to use own formats with all relevant details required under service tax.

invoice for service tax has to contain 1) service provider's name, address and Registration number 2) service receipent's name, and address 3) taxable service provided details and value 4) invoice number and date of issue.

From 01-04-2011 service tax is liable to be paid at the time of billing or receipt whichever is earlier.